The aim of the study was to identify the ways of defi ne the development of enterprises and the methods of its measurement. The analysis shows, that the concept of development in the literature is defi ned in different ways, making it diffi cult to make assessments. The development is regarded as a prerequisite for survival organization and is a key goal of most companies in the market. Investments are important in the process of economic growth and development. The level and type depends on the human resources and the business environment. In the assessment of the development of farms used different measures but considered to be the most useful indicators of utilization of the factors of production.